{"id":7336,"date":"2022-06-29T08:38:53","date_gmt":"2022-06-29T05:38:53","guid":{"rendered":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/11-menkul-kiymetler\/119-menkul-kiymetler-deger-dusuklugu-karsiligi\/"},"modified":"2022-07-17T22:32:10","modified_gmt":"2022-07-17T19:32:10","slug":"119-menkul-kiymetler-deger-dusuklugu-karsiligi","status":"publish","type":"docs","link":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/11-menkul-kiymetler\/119-menkul-kiymetler-deger-dusuklugu-karsiligi\/","title":{"rendered":"119 Menkul K\u0131ymetler De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"7336\" class=\"elementor elementor-7336\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8b73623 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8b73623\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cab3d1d\" data-id=\"cab3d1d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aa21d73 elementor-widget elementor-widget-text-editor\" data-id=\"aa21d73\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>119 Menkul K\u0131ymet De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131 (-) ,menkul k\u0131ymetler hesap grubuna kay\u0131tl\u0131 varl\u0131klar\u0131n d\u00f6nem sonu itibari ile de\u011ferleme yap\u0131lmas\u0131 sonucu al\u0131\u015f de\u011ferlerinin alt\u0131na d\u00fc\u015fme, yani zarar etme ihtimaline kar\u015f\u0131 &#8220;\u0130htiyatl\u0131l\u0131k Kavram\u0131&#8221; gere\u011fince de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc miktar\u0131 kadar ayr\u0131lan kar\u015f\u0131l\u0131klar\u0131n izlendi\u011fi hesapt\u0131r.<\/p><ul><li>119 Hesab\u0131 Aktifi d\u00fczenleyici pasif karekterli bir hesapt\u0131r.<\/li><li>Bu nedenle, 119 hesab\u0131 aktifte yer almas\u0131na ra\u011fmen pasif bir hesap gibi hareket etmektedir.<\/li><li>119 Menkul K\u0131ymet De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131, D\u00f6nen Varl\u0131klar hesap s\u0131n\u0131f\u0131n\u0131n (1) Menkul K\u0131ymetler hesap grubunda (11) yer al\u0131r.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8c8ebf5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8c8ebf5\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1f99a2d\" data-id=\"1f99a2d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cd6ae57 elementor-button-info elementor-widget elementor-widget-button\" data-id=\"cd6ae57\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.gib.gov.tr\/fileadmin\/mevzuatek\/eski\/muhsisteb1ekmuh5.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Tek D\u00fczen Hesap Plan\u0131<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-39a10ea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"39a10ea\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5b77a49\" data-id=\"5b77a49\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f6a9b97 elementor-widget elementor-widget-text-editor\" data-id=\"f6a9b97\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>119. Hesab\u0131 i\u00e7erisinde; <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/11-menkul-kiymetler\/110-hisse-senetleri-hesabi\/\" target=\"_blank\" rel=\"noopener\">&#8220;110.Hisse Senetleri<\/a>&#8221; , <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/11-menkul-kiymetler\/111-ozel-kesim-tahvil-senet-ve-bonolari-hesabi\/\" target=\"_blank\" rel=\"noopener\">&#8220;111. \u00d6zel Kesim Tahvil Senet ve Bonolar\u0131<\/a>&#8221; , <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/11-menkul-kiymetler\/112-kamu-kesimi-tahvil-senet-ve-bonolari-hesabi\/\" target=\"_blank\" rel=\"noopener\">&#8220;112. Kamu Kesimi Tahvil Senet ve Bonolar\u0131&#8221;<\/a> , <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/11-menkul-kiymetler\/118-diger-menkul-kiymetler-hesabi\/\" target=\"_blank\" rel=\"noopener\">&#8220;118.Di\u011fer Menkul K\u0131ymetler<\/a>&#8221; hesaplar\u0131nda ya\u015fanabilecek de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fcne kar\u015f\u0131l\u0131k ayr\u0131lmaktad\u0131r.<\/p><p>Bu nedenle, kar\u015f\u0131l\u0131k ayr\u0131lacak ilgili menkul k\u0131ymet hesab\u0131 g\u00f6z \u00f6n\u00fcne al\u0131narak a\u015fa\u011f\u0131daki gibi alt hesaplara ayr\u0131labilir:<\/p><ul><li>119.001. Hisse Senetleri De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131<\/li><li>119.002. \u00d6zel Kesim Tahvil Senet ve Bonolar\u0131 De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131<\/li><li>119.003. Kamu Kesimi Tahvil Senet ve Bonolar\u0131 De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131<\/li><li>119.004. Di\u011fer Menkul K\u0131ymetler De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9248634 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9248634\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1f98b9a\" data-id=\"1f98b9a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2df3eb9 elementor-widget elementor-widget-heading\" data-id=\"2df3eb9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">119 Menkul K\u0131ymet De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131 \u0130\u015fleyi\u015fi<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f9cbe5b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f9cbe5b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fbb3882\" data-id=\"fbb3882\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d0e2b4c elementor-widget elementor-widget-text-editor\" data-id=\"d0e2b4c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>Menkul k\u0131ymetler hesap grubundaki hesaplarda al\u0131\u015f de\u011feri azal\u0131\u015f\u0131 durumunda azal\u0131\u015f tutar\u0131 tamam\u0131 kadar bu hesaba alacak, kar\u015f\u0131l\u0131\u011f\u0131na ise &#8220;65 Di\u011fer Faaliyetlerden Ola\u011fan Gider ve Zararlar&#8221; hesap grubunda yer alan &#8220;654 Kar\u015f\u0131l\u0131k Giderleri&#8221; hesab\u0131na bor\u00e7 kaydedilir.<\/li><li>Daha \u00f6nce kendisine kar\u015f\u0131l\u0131k ayr\u0131lm\u0131\u015f olan menkul k\u0131ymetlerin sat\u0131lmas\u0131 veya de\u011ferinde d\u00fc\u015f\u00fckl\u00fck ger\u00e7ekle\u015fmemesi durumunda bu hesaba bor\u00e7, kar\u015f\u0131l\u0131\u011f\u0131nda da ayr\u0131lan kar\u015f\u0131l\u0131k tutar\u0131 kadar, &#8220;644 Konusu Kalmayan Kar\u015f\u0131l\u0131klar&#8221; hesab\u0131na alacak olarak kaydetme i\u015flemi ile hesap kapat\u0131l\u0131r.<\/li><li>Kar\u015f\u0131l\u0131klar, muhasebenin &#8220;ihtiyatl\u0131l\u0131k&#8221; kavram\u0131 gere\u011fince ayr\u0131lmas\u0131na ra\u011fmen, Vergi Usul Kanunu, kar\u015f\u0131l\u0131k ay\u0131rma i\u015flemini indirilecek bir gider say\u0131lmad\u0131\u011f\u0131 i\u00e7in; kar\u015f\u0131l\u0131k gideri kanunen kabul edilmeyen gider olarak beyannamelerde ve kay\u0131tlarda yer almal\u0131d\u0131r.<\/li><li>Bu nedenle, i\u015fletmeler gerekti\u011fi s\u00fcrece kar\u015f\u0131l\u0131k ay\u0131r\u0131rlar, ancak bu tutar\u0131 kanunen kabul edilmeyen gider olarak vergi matrah\u0131na eklerler.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a5e678f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a5e678f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2b129ce\" data-id=\"2b129ce\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1f1bce6 elementor-widget elementor-widget-heading\" data-id=\"1f1bce6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">119 Menkul K\u0131ymet De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131 Bor\u00e7 Taraf\u0131na Yaz\u0131lan \u0130\u015flemler  <\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-23bf882 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"23bf882\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5050aae\" data-id=\"5050aae\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e9fa680 elementor-widget elementor-widget-text-editor\" data-id=\"e9fa680\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>Kendine kar\u015f\u0131l\u0131k ayr\u0131lm\u0131\u015f ilgili menkul k\u0131ymetin elden \u00e7\u0131kar\u0131lmas\u0131.<\/li><li>Kar\u015f\u0131l\u0131k ayr\u0131lm\u0131\u015f menkul k\u0131ymetin de\u011ferinin d\u00fc\u015fmemesi d\u00fc\u015fmemesi,<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9edd727 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9edd727\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e246ce0\" data-id=\"e246ce0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-259775e elementor-widget elementor-widget-heading\" data-id=\"259775e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">119 Menkul K\u0131ymet De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131 Alacak Taraf\u0131na Yaz\u0131lan \u0130\u015flemler<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-707ce07 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"707ce07\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7dd0075\" data-id=\"7dd0075\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-99cdada elementor-widget elementor-widget-text-editor\" data-id=\"99cdada\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>Menkul k\u0131ymetin de\u011ferinin d\u00fc\u015fmesi durumu.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ab615f6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ab615f6\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-61b35f2\" data-id=\"61b35f2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ca642f7 elementor-widget elementor-widget-heading\" data-id=\"ca642f7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">119 Menkul K\u0131ymet De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131 \u00d6rnek Uygulamalar<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-321985e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"321985e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-326e6ac\" data-id=\"326e6ac\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8a81e80 elementor-widget elementor-widget-text-editor\" data-id=\"8a81e80\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>A\u015fa\u011f\u0131da 119 Hesab\u0131 ile ilgili \u00f6rnek sorular ve \u00e7\u00f6z\u00fcmleri bulunmaktad\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-84c71cd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"84c71cd\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c7e8c2f\" data-id=\"c7e8c2f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-46dd78f elementor-widget elementor-widget-heading\" data-id=\"46dd78f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">D\u00f6nem Sonunda De\u011feri D\u00fc\u015fen Menkul K\u0131ymetler i\u00e7in Kar\u015f\u0131l\u0131k Ayr\u0131lmas\u0131<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-263396f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"263396f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6312b22\" data-id=\"6312b22\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-af7360b elementor-widget elementor-widget-text-editor\" data-id=\"af7360b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>X i\u015fletmesinin elinde, 5.000 adet, adedi 4,5 TL\u2019 ye al\u0131nm\u0131\u015f hisse senetleri bulunmaktad\u0131r. 31.12.2021 tarihinde yap\u0131lan envanter i\u015flemlerinden sonra hisse senetlerinin borsa de\u011ferinin 20.000 TL d\u00fc\u015ft\u00fc\u011f\u00fc tespit edilmi\u015ftir.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fb920fe elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fb920fe\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5d80673\" data-id=\"5d80673\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d5f6207 elementor-widget elementor-widget-text-editor\" data-id=\"d5f6207\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u00d6ncelikle, i\u015fletme envanterinde yer alan menkul k\u0131ymetin de\u011ferini\u00a0 ve de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fcn\u00fc hesaplayal\u0131m.<\/p><ul><li>Hisse Senetleri ( 5.000 adet * 4,5 TL = 22.500 TL )<\/li><li>De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc = Borsa Rayici \u2013 Hisse Senedi al\u0131\u015f de\u011feri<\/li><li>D. D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc = 22.500 &#8211; 20.000 = 2.500<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-45d1863 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"45d1863\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b9663cf\" data-id=\"b9663cf\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6072f28 elementor-widget elementor-widget-text-editor\" data-id=\"6072f28\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<table width=\"601\" cellspacing=\"0\" cellpadding=\"7\"><tbody><tr valign=\"top\"><td bgcolor=\"#5b9bd5\" width=\"133\">\u00a0<\/td><td bgcolor=\"#5b9bd5\" width=\"137\">\u00a0<\/td><td bgcolor=\"#5b9bd5\" width=\"138\"><p align=\"left\"><b>B<\/b><\/p><\/td><td bgcolor=\"#5b9bd5\" width=\"137\"><p align=\"left\"><b>A<\/b><\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">654. Kar\u015f\u0131l\u0131k Giderleri Hesab\u0131<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">2.500<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">119.Menkul K\u0131ymet De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131 (-)<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">2.500<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9c48562 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9c48562\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-14cdd75\" data-id=\"14cdd75\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9e669a1 elementor-widget elementor-widget-text-editor\" data-id=\"9e669a1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul>\n<li>Yukar\u0131daki kayda g\u00f6re, Hisse senetlerinin ilk olarak de\u011feri 22.500 TL iken envanter i\u015flemlerinden sonra de\u011ferinin 20.000 TL ye d\u00fc\u015fmesi ile olu\u015fan ( 22.500 \u2013 20.000 ) 2.500 TL\u2019 lik de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc olu\u015fmu\u015ftur.<\/li>\n<li>Bu durumunda i\u015fletme de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc tutar\u0131n\u0131n tamam\u0131 kadar kar\u015f\u0131l\u0131k ay\u0131rm\u0131\u015ft\u0131r.<\/li>\n<\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-910e917 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"910e917\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3cdd8bb\" data-id=\"3cdd8bb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a8c7458 elementor-widget elementor-widget-heading\" data-id=\"a8c7458\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Daha \u00d6nce Kar\u015f\u0131l\u0131k Ayr\u0131lm\u0131\u015f Olan Menkul K\u0131ymetin Elden \u00c7\u0131kar\u0131lmas\u0131 Durumu<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3aee780 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3aee780\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-51ae5f6\" data-id=\"51ae5f6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2f623c1 elementor-widget elementor-widget-text-editor\" data-id=\"2f623c1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>X i\u015fletmesi yukar\u0131daki \u00f6rnekte 2.500 TL kar\u015f\u0131l\u0131k ay\u0131rm\u0131\u015f oldu\u011fu hisse senetlerini 21.250 TL\u2019 ye banka arac\u0131l\u0131\u011f\u0131 ile satm\u0131\u015ft\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a2db7bd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a2db7bd\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dc40dd4\" data-id=\"dc40dd4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ce60e3a elementor-widget elementor-widget-text-editor\" data-id=\"ce60e3a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<table width=\"601\" cellspacing=\"0\" cellpadding=\"7\"><tbody><tr valign=\"top\"><td bgcolor=\"#5b9bd5\" width=\"133\">\u00a0<\/td><td bgcolor=\"#5b9bd5\" width=\"137\">\u00a0<\/td><td bgcolor=\"#5b9bd5\" width=\"138\"><p align=\"left\"><b>B<\/b><\/p><\/td><td bgcolor=\"#5b9bd5\" width=\"137\"><p align=\"left\"><b>A<\/b><\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p>102.Bankalar<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">21.250<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">119.Menkul K\u0131ymet De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">\u00a0\u00a0 2.250<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\">110.Hisse Senetleri<\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">22.500<\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">644.Konusu Kalmayan Kar\u015f\u0131l\u0131klar<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">\u00a0 1.250<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-99f763e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"99f763e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-17d63f2\" data-id=\"17d63f2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3add15e elementor-widget elementor-widget-text-editor\" data-id=\"3add15e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>Yap\u0131lan kayda g\u00f6re hisse senetleri banka arac\u0131l\u0131\u011f\u0131 ile sat\u0131ld\u0131\u011f\u0131 i\u00e7in sat\u0131\u015f tutar\u0131 olan 21.250 TL i\u015fletmenin banka hesab\u0131na girerek hesab\u0131 artt\u0131rm\u0131\u015f, bu da 102 Bankalar Hesab\u0131n\u0131 bor\u00e7land\u0131rm\u0131\u015ft\u0131r.<\/li><li>Menkul k\u0131ymet elden \u00e7\u0131kar\u0131ld\u0131\u011f\u0131 i\u00e7in de daha \u00f6nce ayr\u0131lm\u0131\u015f olan 2.500 TL\u2019 lik kar\u015f\u0131l\u0131\u011f\u0131 da kapatmak amac\u0131 ile daha \u00f6nce alacakland\u0131r\u0131lan 119 Hesab\u0131 bu kay\u0131tla bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><li>Hisse Senedi sat\u0131\u015f\u0131 ile de 110 Hesab\u0131 al\u0131\u015f tutar\u0131 kadar alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><li>Ayr\u0131ca bahsedildi\u011fi gibi daha \u00f6nce envanter i\u015flemi sonucu de\u011feri 20.000 TL ye d\u00fc\u015fen ve 2.500 TL Kar\u015f\u0131l\u0131k ayr\u0131lan Hisse senedinin bu \u00f6rnekte g\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere 21.250 TL ye sat\u0131lmas\u0131 durumunda arada olu\u015fan (21.250-20.000) 1.250 TL lik fark da i\u015fletme i\u00e7in bir Menkul K\u0131ymet De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc \u0130ptal kar\u0131 olmakta ve 644 hesab\u0131nda alacakl\u0131 olarak izlenmektedir.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-651e35f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"651e35f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4106902\" data-id=\"4106902\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d0f268f elementor-widget elementor-widget-heading\" data-id=\"d0f268f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Kar\u015f\u0131l\u0131k Ayr\u0131lan Menkul K\u0131ymetin Sat\u0131lmas\u0131 Durumlar\u0131<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d517946 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d517946\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-83bf339\" data-id=\"83bf339\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-34c95d4 elementor-widget elementor-widget-text-editor\" data-id=\"34c95d4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Kar\u015f\u0131l\u0131k ayr\u0131lan menkul k\u0131ymetlerin sat\u0131lmas\u0131nda a\u015fa\u011f\u0131daki durumlar S\u00f6z konusu olabilir.<\/p><p>A\u015fa\u011f\u0131daki durumlar ile ilgili \u00f6rnekleri ba\u011flant\u0131ya T\u0131klayarak\u00a0 110 hisse senetlerinde d\u00f6nem sonu i\u015flemleri \u00fczerinden inceleyebilirsiniz.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-71ca07f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"71ca07f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-97184b5\" data-id=\"97184b5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3216835 elementor-button-info elementor-widget elementor-widget-button\" data-id=\"3216835\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/11-menkul-kiymetler\/110-hisse-senetleri-hesabi\/#110-hisse-senetleri-d%C3%B6nem-sonu-ve-de%C4%9Ferleme-i%CC%87%C5%9Flemleri\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Menkul K\u0131ymet D\u00f6nem Sonu Kar\u015f\u0131l\u0131k \u0130\u015flemleri<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-44be8d3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"44be8d3\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9c33806\" data-id=\"9c33806\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3d3fffa elementor-widget elementor-widget-text-editor\" data-id=\"3d3fffa\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Kar ile sat\u0131lmas\u0131;<\/p><p>(Al\u0131\u015f fiyat\u0131 &gt; Sat\u0131\u015f fiyat\u0131 &gt; Kar\u015f\u0131l\u0131k Ayr\u0131l\u0131rken Baz Al\u0131nan Borsa Rayici )<\/p><p>(Sat\u0131\u015f fiyat\u0131 &gt; Al\u0131\u015f fiyat\u0131 &gt; Kar\u015f\u0131l\u0131k Ayr\u0131l\u0131rken Baz Al\u0131nan Borsa Rayici )<\/p><p>Zarar ile Sat\u0131lmas\u0131,<\/p><p>(Al\u0131\u015f fiyat\u0131 &gt;Kar\u015f\u0131l\u0131k Ayr\u0131l\u0131rken Baz Al\u0131nan Borsa Rayici &gt; Sat\u0131\u015f fiyat\u0131)<\/p><p>Kar zarar olmadan sat\u0131lmas\u0131,<\/p><p>(Al\u0131\u015f fiyat\u0131 &gt; Kar\u015f\u0131l\u0131k Ayr\u0131l\u0131rken Baz Al\u0131nan Borsa Rayici = Sat\u0131\u015f fiyat\u0131 )<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fe4ba10 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fe4ba10\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-76380f9\" data-id=\"76380f9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5341d6a elementor-widget elementor-widget-docly_info_box\" data-id=\"5341d6a\" data-element_type=\"widget\" data-widget_type=\"docly_info_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"community-box\">\r\n                            <div class=\"icon-container\">\r\n                    <img fetchpriority=\"high\" decoding=\"async\" width=\"6912\" height=\"3456\" src=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/06\/118-Diger-Menkul-Kiymetler-Hesabi.png\" class=\"attachment-full size-full\" alt=\"118 Di\u011fer Menkul K\u0131ymetler Hesab\u0131\" srcset=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/06\/118-Diger-Menkul-Kiymetler-Hesabi.png 6912w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/06\/118-Diger-Menkul-Kiymetler-Hesabi-300x150.png 300w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/06\/118-Diger-Menkul-Kiymetler-Hesabi-1024x512.png 1024w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/06\/118-Diger-Menkul-Kiymetler-Hesabi-768x384.png 768w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/06\/118-Diger-Menkul-Kiymetler-Hesabi-1536x768.png 1536w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/06\/118-Diger-Menkul-Kiymetler-Hesabi-2048x1024.png 2048w\" sizes=\"(max-width: 6912px) 100vw, 6912px\" \/>                <\/div>\r\n                        <div class=\"community-content\">\r\n                                                    <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/11-menkul-kiymetler\/118-diger-menkul-kiymetler-hesabi\/\" class=\"details-link\">\r\n                        118 Di\u011fer Menkul K\u0131ymetler Hesab\u0131 <i class=\"arrow_right\"><\/i>\r\n                    <\/a>\r\n                            <\/div>\r\n        <\/div>\r\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-f66b03e\" data-id=\"f66b03e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-712c5f5 elementor-widget elementor-widget-docly_info_box\" data-id=\"712c5f5\" data-element_type=\"widget\" data-widget_type=\"docly_info_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"community-box\">\r\n                            <div class=\"icon-container\">\r\n                    <img decoding=\"async\" width=\"6912\" height=\"3456\" src=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/07\/120-Alicilar-Hesabi.png\" class=\"attachment-full size-full\" alt=\"120 Al\u0131c\u0131lar Hesab\u0131\" srcset=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/07\/120-Alicilar-Hesabi.png 6912w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/07\/120-Alicilar-Hesabi-300x150.png 300w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/07\/120-Alicilar-Hesabi-1024x512.png 1024w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/07\/120-Alicilar-Hesabi-768x384.png 768w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/07\/120-Alicilar-Hesabi-1536x768.png 1536w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/07\/120-Alicilar-Hesabi-2048x1024.png 2048w\" sizes=\"(max-width: 6912px) 100vw, 6912px\" \/>                <\/div>\r\n                        <div class=\"community-content\">\r\n                                                    <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-mallar\/120-alicilar-hesabi\/\" class=\"details-link\">\r\n                        120 Al\u0131c\u0131lar Hesab\u0131 Konu Anlat\u0131m\u0131  <i class=\"arrow_right\"><\/i>\r\n                    <\/a>\r\n                            <\/div>\r\n        <\/div>\r\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>119 Menkul K\u0131ymet De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131 (-) ,menkul k\u0131ymetler hesap grubuna kay\u0131tl\u0131 varl\u0131klar\u0131n d\u00f6nem sonu itibari ile de\u011ferleme yap\u0131lmas\u0131 sonucu al\u0131\u015f de\u011ferlerinin alt\u0131na d\u00fc\u015fme, yani zarar etme ihtimaline kar\u015f\u0131 &#8220;\u0130htiyatl\u0131l\u0131k Kavram\u0131&#8221; gere\u011fince de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc miktar\u0131 kadar ayr\u0131lan kar\u015f\u0131l\u0131klar\u0131n izlendi\u011fi hesapt\u0131r. 119 Hesab\u0131 Aktifi d\u00fczenleyici pasif karekterli bir hesapt\u0131r. Bu nedenle, 119 hesab\u0131 aktifte yer [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7338,"parent":6525,"menu_order":4,"comment_status":"open","ping_status":"closed","template":"","doc_tag":[],"class_list":["post-7336","docs","type-docs","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>119 Menkul K\u0131ymetler De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131 - Mevzuapp S\u00f6zl\u00fck<\/title>\n<meta name=\"description\" content=\"119 Menkul K\u0131ymetler De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131 Konu anlat\u0131m\u0131 ve \u00d6rnek Soru \u00c7\u00f6z\u00fcm\u00fc, menkul k\u0131ymetlere kar\u015f\u0131l\u0131k ay\u0131rma muhasebe kayd\u0131\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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